Exhibit 23
CONSENT OF INDEPENDENT ACCOUNTANTS
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Re: Visteon Corporation Registration Statement on Form S-8
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 for the Investment Plan for Salaried Employees of Visteon
Corporation and Subsidiaries (the "Company") of our report dated April 7, 2000,
except as to Note 1 for which the date is June 1, 2000, relating to the
financial statements which appears in the Company's Registration Statement on
Form S-1 (Registration No. 333-38388).
/s/ PricewaterhouseCoopers LLP
Detroit, Michigan
June 16, 2000
